311999 — All Other Miscellaneous Food Manufacturing
Description
This U.S. industry comprises establishments primarily engaged in manufacturing food (except animal food; grain and oilseed milling; sugar and confectionery products; preserved fruits, vegetables, and specialties; dairy products; meat products; seafood products; bakeries and tortillas; snack foods; coffee and tea; flavoring syrups and concentrates; seasonings and dressings; and perishable prepared food). Included in this industry are establishments primarily engaged in mixing purchased dried and/or dehydrated ingredients including those mixing purchased dried and/or dehydrated ingredients for soup mixes and bouillon.
Illustrative Examples
- Baking powder manufacturing
- Cake frosting, prepared, manufacturing
- Dessert puddings manufacturing
- Sweetening syrups (except pure maple) manufacturing
- Egg substitutes manufacturing
- Gelatin dessert preparations manufacturing
- Honey processing
- Powdered drink mixes (except chocolate, coffee, tea, or milk based) manufacturing
- Popcorn (except popped) manufacturing
- Yeast manufacturing
Overview Facts
| NAICS Code | 311999 |
|---|---|
| Industry Title | All Other Miscellaneous Food Manufacturing |
| SBA Size Standard | 700 employees |
| U.S. Establishments | 872 (Census CBP, 2023) |
| IRS PBA Code | 311900 (rolled-up match) |
| Sectors Hierarchy | Sector 31-33 → 311 → 3119 |
| JSON Endpoint | View as JSON · API → |
| Source / Verified | US Census 2022 NAICS Manual, Census CBP / 2026-06-28 |
💡 Expert Guidance & SBA Tips
SBA Headcount Tip: NAICS 311999 uses an employee-based size standard (700 employees). Under 13 CFR § 121.106, the SBA calculates headcount by taking the average number of employees (full-time, part-time, and temporary) for each pay period over the preceding 24 calendar months.
Legacy SIC Concordance
Trace the historical mapping chain from the 1987 Standard Industrial Classification (SIC) to the modern 2022 NAICS code format.
- SIC 2015 - Poultry Slaughtering and Processing (via SIC1987:2015→NAICS1997:311999→2002:311999→2007:311999→2012:311999→2017:311999→2022:311999)
- SIC 2032 - Canned Specialties (via SIC1987:2032→NAICS1997:311999→2002:311999→2007:311999→2012:311999→2017:311999→2022:311999)
- SIC 2034 - Dried and Dehydrated Fruits, Vegetables and Soup Mixes (via SIC1987:2034→NAICS1997:311999→2002:311999→2007:311999→2012:311999→2017:311999→2022:311999)
- SIC 2087 - Flavoring Extracts and Flavoring Syrups, NEC (via SIC1987:2087→NAICS1997:311999→2002:311999→2007:311999→2012:311999→2017:311999→2022:311999)
- SIC 2099 - Food Preparations, NEC (via SIC1987:2099→NAICS1997:311999→2002:311999→2007:311999→2012:311999→2017:311999→2022:311999)
Suggested Product Service Codes (Advisory)
The following Product Service Codes (PSCs) are advisory suggestions aligned with this NAICS code. Note: NAICS and PSC codes map to different dimensions of procurement (industry vs. product/service). There is no official binding 1:1 crosswalk.
- PSC 3605 — Food Products Machinery and Equipment
Source: DoD DPCAP PSC Selection Tool (Ingested: 2026-06-29)
Frequently Asked Questions (FAQ)
Is NAICS code 311999 an active industry classification in 2022? ▾
Yes, NAICS code 311999 is a fully active classification for 'All Other Miscellaneous Food Manufacturing' in the U.S. Census Bureau's 2022 vintage. It groups businesses by production process under Sector 31-33 (Manufacturing), Subsector 311, and Group 3119.
What is the SBA small business size standard for NAICS code 311999? ▾
The SBA size standard limit for NAICS code 311999 is 700 employees. Firms whose receipts (averaged over five years) or employee headcounts (averaged over 24 months) are below this threshold qualify for federal contracting set-asides.
What are the legacy SIC code equivalents mapped to NAICS 311999? ▾
Legacy 1987 SIC codes mapped to NAICS 311999 include: SIC 2015 (Poultry Slaughtering and Processing), SIC 2032 (Canned Specialties), SIC 2034 (Dried and Dehydrated Fruits, Vegetables and Soup Mixes), SIC 2087 (Flavoring Extracts and Flavoring Syrups, NEC), SIC 2099 (Food Preparations, NEC). Mappings are resolved transitively across successive Census concordances to preserve historical risk profiles in B2B databases.
What IRS Principal Business Activity (PBA) code matches NAICS 311999? ▾
The IRS PBA tax code matching NAICS 311999 is 311900 (derived via a rolled-up mapping method). Business tax filers must declare this principal business activity code on IRS Schedule C, Form 1120, or Form 1065.
What business activities are classified under NAICS 311999? ▾
Activities classified under NAICS 311999 ('All Other Miscellaneous Food Manufacturing') include: Baking powder manufacturing, Cake frosting, prepared, manufacturing, Dessert puddings manufacturing, Sweetening syrups (except pure maple) manufacturing. Companies primarily engaged in these production processes must select this code for compliance records.
What activities are excluded from NAICS code 311999? ▾
Exclusions defined by the Census Bureau for NAICS 311999 include: no direct exclusions. Establishments performing these alternative processes are redirected to use their respective industry codes.
How many active establishments operate under NAICS 311999 in the U.S.? ▾
According to the County Business Patterns (CBP) 2023 dataset, there are 872 active establishments with registered payrolls operating under NAICS code 311999 in the United States.
Which Product Service Codes (PSCs) are suggested for NAICS 311999? ▾
Suggested advisory Product Service Codes (PSCs) for NAICS 311999 are: PSC 3605 (Food Products Machinery and Equipment). PSCs classify the specific deliverables procured by the government, complementing the industry-level NAICS classification.
Is NAICS code 311999 standard uniform across all U.S. states? ▾
Yes. The North American Industry Classification System (NAICS) code 311999 is a federal statistical standard overseen by the Census Bureau. It applies uniformly to state LLC filings, banking KYC processes, and federal audits.
Related Pages & Tools
Further regulatory reference links for NAICS code 311999:
- Sector 31-33 Directory Hub — List of related industries in the Manufacturing sector.
- SIC ↔ NAICS Crosswalk Tool — Look up mappings between legacy SIC codes and modern classifications.
- NAICS 311999 to SIC Crosswalk — Bidirectional mapping to legacy SIC codes (All Other Miscellaneous Food Manufacturing).
- IRS PBA Code for Food Manufacturing — Principal Business Activity tax reporting details.
- SBA Size Standards Guide — Complete rules and averaging periods for small business classifications.
- Calculating Annual Receipts Guide — Detailed worked example of revenue calculation rules.
- IRS Principal Business Activity Guide — How NAICS codes map to corporate and entity tax filings.
Sources & References
- U.S. Census Bureau: North American Industry Classification System (NAICS) Manual
- U.S. Small Business Administration (SBA): Table of Small Business Size Standards
- Electronic Code of Federal Regulations (eCFR): 13 CFR Part 121 - Small Business Size Regulations
- Acquisition.gov: Federal Acquisition Regulation (FAR) Part 19 - Small Business Programs
- Internal Revenue Service (IRS): Instructions for Schedule C (Form 1040) Principal Business Activity (PBA) Codes
- U.S. General Services Administration (GSA): System for Award Management (SAM.gov) Unique Entity ID Guide
- Defense Logistics Agency: Defense Logistics Agency (DLA) CAGE Search and Registration
- United Nations Statistics Division: International Standard Industrial Classification of All Economic Activities (ISIC)
- U.S. Occupational Safety and Health Administration (OSHA): Standard Industrial Classification (SIC) Manual
- U.S. Securities and Exchange Commission (SEC): SEC EDGAR Filer Standard Industrial Classification Codes